

B-COM-HONS in General at S.D. Institute of Management & Technology


Yamuna Nagar, Haryana
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About the Specialization
What is General at S.D. Institute of Management & Technology Yamuna Nagar?
This B.Com Hons program at S.D. Institute of Management & Technology, Yamuna Nagar, focuses on providing a comprehensive understanding of commerce, finance, and business management. It integrates theoretical knowledge with practical applications, preparing students for diverse roles in India''''s dynamic economic landscape. The curriculum emphasizes analytical skills, ethical business practices, and modern financial tools, crucial for the evolving Indian industry.
Who Should Apply?
This program is ideal for 10+2 commerce graduates aiming for a strong foundation in business and finance. It caters to students aspiring for careers in accounting, taxation, banking, marketing, and entrepreneurship. It also suits individuals planning to pursue higher studies like MBA, CA, CS, or CMA, seeking a robust undergraduate base in business principles.
Why Choose This Course?
Graduates of this program can expect to secure roles in various sectors, including banking, financial services, accounting firms, and corporate entities across India. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs annually, with significant growth potential. Career paths include Accountant, Financial Analyst, Tax Consultant, Marketing Executive, and Junior Manager, aligning with industry demand for commerce professionals.

Student Success Practices
Foundation Stage
Master Core Accounting & Law Fundamentals- (Semester 1-2)
Dedicate significant effort to understanding foundational subjects like Financial Accounting and Business Law. Regularly solve numerical problems and case studies to solidify conceptual clarity. Utilize online resources like ICAI study material for accounting standards and bare acts for legal texts.
Tools & Resources
Textbooks, ICAI Study Material, Bare Acts (online/physical), Practice problem sets
Career Connection
Strong fundamentals are essential for all commerce careers, especially in accounting, auditing, and legal compliance roles, forming the bedrock for professional certifications like CA/CS.
Develop Data Interpretation & Communication Skills- (Semester 1-2)
Focus on improving quantitative skills through subjects like Business Statistics and Computer Applications. Actively participate in presentations and group discussions to hone communication. Practice using MS Excel for data organization and analysis regularly.
Tools & Resources
MS Excel, Statistical software tutorials, Public speaking clubs, Case study competitions
Career Connection
These skills are vital for business analysts, financial reporters, and managerial roles, enabling effective data-driven decision-making and clear communication in corporate settings.
Engage in Peer Learning and Study Groups- (Semester 1-2)
Form study groups with peers to discuss complex topics, share notes, and collaboratively solve problems. Explain concepts to each other to reinforce understanding. Participate in college academic clubs or societies.
Tools & Resources
Google Meet/Zoom for virtual study, Shared online documents, College library discussion rooms
Career Connection
Enhances problem-solving abilities, builds teamwork and networking skills, which are highly valued in corporate environments and for collaborative projects.
Intermediate Stage
Gain Practical Experience with Computerized Accounting- (Semester 3-4)
Actively engage in the Computerized Accounting System Lab. Master software like Tally ERP 9 by practicing real-world scenarios of company creation, ledger entries, voucher processing, and report generation. Seek opportunities for basic bookkeeping internships.
Tools & Resources
Tally ERP 9 software, Online Tally tutorials, Local accounting firms for internships
Career Connection
Directly prepares for roles as junior accountants, accounts assistants, and bookkeepers in various businesses, making you job-ready for essential financial operations.
Explore Taxation & Financial Market Concepts Deeply- (Semester 3-4)
Go beyond textbook knowledge in Income Tax, GST, and Fundamentals of Investment. Follow current financial news, budget announcements, and market trends. Read business newspapers like Economic Times and Financial Express regularly.
Tools & Resources
Economic Times/Financial Express, NSE/BSE websites, Taxmann publications, Financial news apps
Career Connection
Crucial for careers in taxation consultancy, financial advisory, stockbroking, and wealth management, providing a competitive edge in a fast-paced industry.
Participate in Business Quizzes and Case Competitions- (Semester 3-4)
Join college-level or inter-college business quizzes, case study competitions, and debate clubs. This helps in applying theoretical knowledge to practical scenarios and improves critical thinking under pressure.
Tools & Resources
Online quiz platforms, Case study repositories, College commerce club
Career Connection
Develops analytical skills, quick decision-making, and public speaking, which are highly sought after by recruiters for managerial and consulting roles.
Advanced Stage
Undertake Specialised Internships & Projects- (Semester 5-6)
Seek internships in areas aligned with your elective choices, such as financial analysis, marketing research, or tax consulting. Work on a final-year project that addresses a real-world business problem, possibly in collaboration with a local enterprise.
Tools & Resources
Internshala, Naukri.com, LinkedIn, Faculty advisors for project guidance
Career Connection
Provides invaluable industry exposure, builds a professional network, and creates a strong resume, significantly enhancing placement opportunities and practical skill development.
Intensive Placement Preparation & Skill Certification- (Semester 5-6)
Focus on developing soft skills, group discussion techniques, and interview acumen. Pursue relevant certifications like NCFM (financial markets), Tally certification, or digital marketing courses, based on career aspirations.
Tools & Resources
Online certification platforms (Coursera, Udemy), Mock interview sessions, Aptitude test prep books
Career Connection
Directly enhances employability and preparedness for campus placements, increasing the likelihood of securing desired roles in top companies and enhancing initial salary packages.
Network with Alumni and Industry Professionals- (Semester 5-6)
Attend industry seminars, workshops, and guest lectures. Actively connect with college alumni on LinkedIn and seek their guidance on career paths and industry insights. Participate in mentorship programs if available.
Tools & Resources
LinkedIn, Alumni association events, Industry conferences (virtual/physical)
Career Connection
Opens doors to potential job opportunities, provides valuable career advice, and helps in understanding industry expectations, leading to informed career choices and better professional growth.
Program Structure and Curriculum
Eligibility:
- 10+2 with Commerce stream or equivalent, as per Kurukshetra University norms.
Duration: 3 years (6 semesters)
Credits: 144 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-101 | Financial Accounting | Core | 4 | Introduction to Accounting, Accounting Principles and Standards, Accounting Process (Journal, Ledger, Trial Balance), Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations |
| BC-102 | Business Law | Core | 4 | Indian Contract Act 1872, Offer, Acceptance, Consideration, Legality of Object & Consideration, Contracts of Indemnity & Guarantee, Sale of Goods Act 1930 |
| BC-103 | Micro Economics | Core | 4 | Basic Economic Problems, Theory of Demand and Supply, Elasticity of Demand, Production Function and Costs, Market Structures (Perfect Competition, Monopoly) |
| BC-104 | Business Organization & Management | Core | 4 | Nature and Scope of Business, Forms of Business Organization, Evolution of Management Thought, Planning, Organizing, Staffing, Directing and Controlling |
| BC-105 | Computer Applications in Business | Skill Enhancement Course | 4 | Fundamentals of Computer, Operating System Concepts, MS Word and Document Management, MS Excel for Data Analysis, MS PowerPoint for Presentations |
| BC-106 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and their Management, Ecosystems and Biodiversity, Environmental Pollution and Control, Social Issues and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-201 | Corporate Accounting | Core | 4 | Accounting for Share Capital, Issue and Redemption of Debentures, Final Accounts of Companies, Amalgamation of Companies, Accounting for Reconstruction |
| BC-202 | Corporate Law | Core | 4 | Companies Act 2013: Introduction, Incorporation of a Company, Memorandum and Articles of Association, Prospectus and Share Capital, Management of Companies |
| BC-203 | Macro Economics | Core | 4 | Introduction to Macroeconomics, National Income Accounting, Theories of Employment and Income, Inflation: Causes and Cures, Monetary and Fiscal Policy |
| BC-204 | Human Resource Management | Core | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| BC-205 | E-Commerce | Core | 4 | Introduction to E-commerce, E-commerce Business Models, E-security and Payment Systems, Digital Marketing and SEO, Legal and Ethical Issues in E-commerce |
| BC-206 | Business Statistics | Skill Enhancement Course | 4 | Introduction to Statistics and Data Collection, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-301 | Income Tax Law & Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BC-302 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior and Market Segmentation, Product Decisions and Branding, Pricing Strategies and Promotion Mix |
| BC-303 | Money and Banking | Core | 4 | Nature and Functions of Money, Theories of Money Supply, Commercial Banking: Functions and Credit Creation, Central Banking: Reserve Bank of India, Monetary Policy and its Instruments |
| BC-304 | Company Law | Core | 4 | Directors: Appointment, Powers, Duties, Company Meetings and Resolutions, Shareholders and Creditors Rights, Winding Up of Companies, SEBI Regulations and Corporate Governance |
| BC-305 | Micro Small & Medium Enterprises | Core | 4 | Concept and Definition of MSMEs, Role of MSMEs in Economic Development, Government Policies and Support for MSMEs, Financing Options for MSMEs, Challenges and Prospects for MSMEs in India |
| BC-306 | Computerized Accounting System Lab | Skill Enhancement Course (Practical) | 4 | Introduction to Tally ERP 9/Similar Software, Company Creation and Configuration, Ledger Accounts and Grouping, Voucher Entry (Purchase, Sales, Payment), Inventory Management and Financial Reports |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-401 | Goods and Services Tax | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration, Returns, and Refunds under GST |
| BC-402 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control and Internal Audit, Audit of Limited Companies, Concepts of Corporate Governance |
| BC-403 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| BC-404 | Fundamentals of Investment | Core | 4 | Investment Avenues and Markets, Risk and Return Analysis, Equity and Debt Instruments, Mutual Funds and Derivatives, Portfolio Management Basics |
| BC-405 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing and Inventory Control, Labour Costing and Overhead Costing, Activity-Based Costing and Methods of Costing |
| BC-406 | Entrepreneurship Development | Skill Enhancement Course | 4 | Concept and Role of Entrepreneurship, Entrepreneurial Process and Motivation, Business Plan Preparation, Sources of Finance for Entrepreneurs, Government Policies for Entrepreneurship Development |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-501 | Management Accounting | Core | 4 | Introduction to Management Accounting, Marginal Costing and Break-Even Analysis, Budgetary Control and Variance Analysis, Standard Costing, Fund Flow and Cash Flow Statements |
| BC-502 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets (Money and Capital Markets), Financial Institutions (Banks, NBFCs), Financial Instruments, Regulatory Framework (RBI, SEBI, IRDAI) |
| BC-503 | Open Elective - I (Example: Cyber Security and Laws) | Open Elective | 4 | Introduction to Cyber Security, Types of Cyber Crimes, Cyber Law in India (IT Act 2000), Data Protection and Privacy, Network Security Concepts |
| BC-504 | Discipline Specific Elective - I (Example: Marketing Management) | Discipline Specific Elective | 4 | Marketing Mix (4Ps), Product Life Cycle and Branding, Channels of Distribution, Integrated Marketing Communications, Emerging Trends in Marketing |
| BC-505 | Discipline Specific Elective - II (Example: Corporate Tax Planning) | Discipline Specific Elective | 4 | Tax Planning vs. Tax Evasion, Tax Planning for New Business, Tax Planning for Capital Gains, Tax Planning for Amalgamations, Tax Incentives for Corporate Sector |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-601 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Financial System, India''''s Foreign Trade Policy |
| BC-602 | Project Management | Core | 4 | Project Identification and Selection, Project Feasibility Analysis, Project Appraisal Techniques, Project Financing, Project Implementation and Control |
| BC-603 | Open Elective - II (Example: Business Analytics) | Open Elective | 4 | Introduction to Business Analytics, Data Mining for Business Decisions, Predictive Analytics Models, Prescriptive Analytics and Optimization, Big Data Concepts and Tools |
| BC-604 | Discipline Specific Elective - III (Example: Banking and Insurance) | Discipline Specific Elective | 4 | Types of Banks and Banking Operations, Electronic Banking Services, Principles of Insurance, Life Insurance and General Insurance, IRDAI and Regulatory Framework |
| BC-605 | Discipline Specific Elective - IV (Example: Entrepreneurial Finance) | Discipline Specific Elective | 4 | Sources of Funds for Startups, Venture Capital and Angel Investors, Financial Projections for New Ventures, Valuation of Startups, Exit Strategies for Entrepreneurs |




